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ERIC Number: EJ1095692
Record Type: Journal
Publication Date: 2016
Pages: 20
Abstractor: As Provided
Reference Count: 17
ISBN: N/A
ISSN: ISSN-0964-5292
Training Funds and the Incidence of Training: The Case of Mauritius
Kuku, Oluyemisi; Orazem, Peter F.; Rojid, Sawkut; Vodopivec, Milan
Education Economics, v24 n3 p280-299 2016
Training funds are used to incentivize training in developing countries, but the funds are based on payroll taxes that lower the return to training. In the absence of training funds, larger, high-wage and more capital-intensive firms are the most likely to offer training unless they are liquidity constrained. If firms are not liquidity constrained, the fund could lower training investments. Using an administrative data set on the Mauritius training fund, we find that the firms most likely to train pay more in taxes than they gain in subsidies. The smallest firms receive more benefits than they pay in taxes.
Routledge. Available from: Taylor & Francis, Ltd. 325 Chestnut Street Suite 800, Philadelphia, PA 19106. Tel: 800-354-1420; Fax: 215-625-2940; Web site: http://www.tandf.co.uk/journals
Publication Type: Journal Articles; Reports - Research
Education Level: Adult Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Mauritius